A method for fabricating semiconductor device includes the steps of first forming a magnetic tunneling junction (MTJ) on a substrate, forming a first spin orbit torque (SOT) layer on the MTJ, forming an inter-metal dielectric (IMD) layer around the first SOT layer, forming a second SOT layer on the IMD layer, forming a first hard mask on the second SOT layer, patterning the first hard mask along a first direction, and then patterning the first hard mask along a second direction.